There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 33.
33(1)Section 33B (refunds of VAT to Academies) is amended as follows.U.K.
(2)In subsection (1)—
(a)for paragraph (a) (together with the “and” at the end of the paragraph) substitute—
“(a)VAT is chargeable on the supply of goods or services to, or on the importation of goods by, the proprietor of an Academy, and”, and
(b)in paragraph (b), omit “, acquisition”.
(3)In subsection (3), omit “acquisition or”.
(4)In subsection (5), omit “or acquired” in both places.
(5)In subsection (6), omit “or acquisition”.
Commencement Information
I1Sch. 8 para. 33 in force at 31.12.2020 by S.I. 2020/1642, reg. 4(b) (with reg. 7)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
